U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

November 29, 2023 

LOCATION: Call in only

TIME: 9:30 a.m. to 11:30 a.m. 

HANDOUTS:

• Summary of Changes

• Governmentwide Accounting Experience

• Scenario Overview & Rollover Publish Update

• Part 1 & 2, Section III, Fiscal Year (FY) 2024 & 2025: Budgetary Transaction Codes

• Part 1 & 2, Section III, FY 2024 & 2025: Proprietary Transaction Codes

• Part 1 & 2, Section IV, FY 2024 & 2025: Attribute Table and Attribute Definition Report

• Part 1 & 2, Section V, FY 2024 & 2025, SF133 & Schedule P Report on Budget Execution and 

Budgetary Resources & Budget Program and Financing Schedule 

• Part 1 & 2, Section V, FY 2024 & 2025: Statement of Budgetary Resources

• Part 1 & 2, Section VII, FY 2024 & 2025: Validations Summary, Validations Detail, Edits Detail, 

Edits Summary, and Edits Closing

All handouts can be found at https://fiscal.treasury.gov/ussgl/resources-meeting.html

GENERAL ITEMS:

Steve Riley (Fiscal Service) welcomed everyone to the IRC Meeting and asked everyone to cite their attendance in 

the meeting chat. 

AGENDA ITEMS:

Chad Morris (Fiscal) presented Governmentwide Accounting Experience. Chad stated that there is a new training 

opportunity offered, as we have compiled a list of things over the years that will benefit agencies based on issues or 

questions that have come up. We will cover Treasury Account Symbol (TAS) and Agency Location Code (ALC) in 

January, Business Event Type Codes (BETCs) in February, and Central Accounting Reporting System (CARS) 

classification & reporting in March. To see the dates and times, please refer to the handout. 

Scott Young (DOD) asked whether these trainings would count towards Continuing Education (CE) credits. 

Chad stated that it will not count for CE, but we could research this for future trainings. 

Josh Hudkins (Fiscal) presented Scenario Overview/Rollover Publish Update. Josh briefly touched on every 

scenario. Agencies can get a better understanding of where each scenario is at when looking at the handout. If there 

is any agency that has knowledge on any of these topics or special interests, please reach out and we can include you 

when creating and updating these scenarios. 

We will post our final TFM publish documents, as well as our final FY 23 crosswalks, in our archive section of our 

website. These crosswalks will include any adhoc publishes that we did after the Bulletin 2023-11 publish.
Brian Casto (Fiscal) presented Lessor Lease Receivable Update. Brian stated that an agency had asked about the 

language used in USSGL account 193000 “Lessor Lease Receivable”. The first sentence brought the confusion with 

the nature of payments. We will reuse language from Statement of Financial Accounting Standards (SFAS) 54, and 

the definition should say “This account should be used when a lessor measures the lease receivable at the present 

value of lease payments to be received for the lease term.” There will also be some updates to TC references in the

lease scenarios on the website. 

Regina Epperly & Kent Linscott (Fiscal) presented Part I & II, Sec III, Budgetary Transaction Codes. Please refer 

to the handout for a list of all the changes. 

Ely (Interior) asked whether proprietary account 310300, “Unexpended Appropriations - Transfers-Out,” could be 

added to TC A426; Teresa Tancre (OMB) replied that she would like to meet to understand the accounts that are 

involved before any modification can be made. Ely said that he will email the USSGL group and OMB to get the 

talks started.

Brian & Jeff Taberner (Fiscal) presented Part II, Sec III, Proprietary Transaction Codes. Please refer to the 

handout for a full list of all of the additions and modifications.

Scott asked whether TC A203 was only applicable to special and trust funds. Jeff answered, “yes and as part of the 

scenarios being updated, some of these TCs will be looked at to be sure that our definitions match.”

Kent presented Attribute Definition Report & Attribute Table. For a full listing of all the changes, please refer to the 

handouts.

Michele Crosco (IRS) asked whether USSGL account 479010, “Anticipated Reinstated Orders – Obligations, 

Unpaid“ should also have the credit cohort year. Teresa replied that, if it is a financing account, it should have a 

cohort year. Regina stated that we will double check that before our publish.

Regina presented Part I & II Section V: SF-133 & Schedule P Report of Budget Execution and Budgetary 

Resources & Budget Program and Financing Schedule changes. Regina noted that there are a lot of changes, so 

please refer to the handouts and feel free to reach out with any questions.

Heather Six (Fiscal) presented Part I & II, Sec V Statement of Budgetary Resources. Heather stated that there are a 

lot of changes in these, as well, so please refer to the handouts and feel free to reach out with any questions.

Dan Adams (Fiscal Service) presented Parts I & II, Section VII: Edits and Validations. Dan mentioned that there 

are a lot of changes, so please refer to the SOC and the individual handouts. There are also some changes we were 

alerted about after the handout was created. We will update our handouts to reflect those additional changes and will 

be sure to include them in our publish. 

Teresa stated that there is a new edit to be added. During budget season, there were a couple of agencies that had reestimated loan subsidies and they reported the outlays and balances; these agencies requested that there be an edit 

created to focus on outlays from balances. This edit will be a combination of edits 96 and 97 when looking at 

discretionary and mandatory, and will look at total resources and obligated balances that could be outlaid in the 

subsequent Fiscal Year, or in the Fiscal Year that it is classified as unobligated or obligated. It will be proposed

analytical for period 4 and then will go fatal period 8. Also, on edit 200, we will need to add USSGL account

479010.

Dan also mentioned that some of the files, when pulled and put through our new macro, do not have a space 

removed in some of the blank cells; the old macro process used to take that space away. Georgia Weindling replied
that, if you use the “find replace” function, you can go through and replace all those spaces with nothing, and it will 

solve the issue.

Teresa wanted to thank all agencies in helping us reach various goals. The GTAS revision window was very quiet 

compared to past years. When the window closed last year, there were 17 agencies that needed extensions and this 

year there were only 8. 

Questions asked in the chat: 

It was asked whether any required updates are anticipated to today's TROR reporting?

Brian answered we do not anticipate any updates to the TROR. “The Reporting Instructions have not changed.” 

https://www.fiscal.treasury.gov/debt-management/resources/debt-management-governmentwide-reports.html

MEETING ROUNDTABLE: 

We would like to recognize and thank Scott Young for his time in various projects governmentwide, helping the 

USSGL team, and helping OMB on DOD-specific issues. Scott is retiring and we wish him the best in his future 

endeavors. 

Meeting Wrap-Up:

Steve concluded the meeting.

Agencies via Conference Call:

AOC

ATF

Commerce

DHS

DOD

DOE

DOI

DOJ

DOL

Education

EXIM

FASAB

Federal Judiciary
FERC

FHWA

FPSC

FSU

GAO

GSA

HUD

ICE

MCC

NARA

NASA

NLRB

NRC

NSF

Patent and Trademark Office 

RRB

SBA

SEC

Small Agency Council

SSA

State

Transportation

Treasury

USACE

USAGM

USAID

USDA
USPS

VA